OAR 123-668-2000

OAR 123-668-2000 (REQUIREMENTS ON BUSINESSES — Applicable Situations) to 123-668-2500 (Additional Conditions in an Urban Zone) govern the situations described in sections (1) and (2) of this rule, in which a business firm shall satisfy additional, locally imposed conditions or requirements in an enterprise zone:
(1) The written agreement by a certified business firm with the zone sponsor for the long-term rural tax incentive under ORS 285C.403 (Certification of business firm)(3)(c) and described in OAR 123-690-2000 (LOCAL APPROVAL — Written Agreement).
(2) Standard property tax exemptions in OAR 123-674 involving:
(a) A written agreement for the extended abatement of four or five consecutive years in total under ORS 285C.160 (Agreement between firm and sponsor for additional period of exemption) between the zone sponsor and an authorized business firm, consistent with OAR 123-674-0700 (Written Agreement between Sponsor and Eligible Business Firm);
(b) Adoption of sponsor resolution(s), by which the statutorily required increase in zone employment of the firm is waived under ORS 285C.155 (Minimum employment and other requirements for authorization) and 285C.200 (Qualifications of business firm)(2), including criteria under ORS 285C.205 (Effect of productivity increases on qualification of certain firms) as applicable and the sponsor’s requisite setting of a minimum level of employment, in accordance with OAR 123-674-4300 (Local Waiver of Employment Increase inside Zone);
(c) A policy and standards adopted by the sponsor of an urban enterprise zone under ORS 285C.150 (Conditions required by sponsor for authorization) affecting all authorized business firms, as addressed in OAR 123-668-2500 (Additional Conditions in an Urban Zone) and documented with approval of the application for authorization; or
(d) A suspension of the exemption and its resumption with or without a reduced level of required employment under ORS 285C.203 (Suspension of employment requirements), inasmuch as the zone sponsor may impose conditions in accordance with OAR 123-674-6885 (Additional Conditions with Deferral).
(3) Respective to sections (1) and (2) of this rule:
(a) The absence of any such stipulated requirement in an agreement, resolution or other formal instrument conveying a business firm’s tax abatement or benefit suffices as proof that the abatement or benefit is not contingent on satisfaction of any additional, locally imposed condition; though, it is advised that the instrument clearly say as much.
(b) It is incumbent on the zone sponsor to take the actions necessary to consistently implement, verify and enforce such conditions, additional requirements or policies on and with all applicably benefiting business firms.
(c) The county assessor:
(A) Is excused from any duty or obligation to verify or determine satisfaction by a business firm of applicable local criteria or conditions set by zone sponsor.
(B) Shall enforce such an additional requirement through denial or disqualification of the exemption only if presented by the sponsor with a request to take such action accompanied by documentation or evidence of the firm’s noncompliance and of how that effectively invalidates the firm’s abatement of property taxes.
(4) Notwithstanding subsection (3)(c) of this rule, an assessor:
(a) May take action independently to disqualify a business firm that fails to meet a local condition arising in relation to ORS 285C.203 (Suspension of employment requirements); and
(b) Shall take action to deny the exemption or to disqualify a business firm that has failed to satisfy an alternatively required employment minimum under ORS 285C.155 (Minimum employment and other requirements for authorization) or 285C.203 (Suspension of employment requirements) (and of course, any principal requirement of state law as set forth in ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250) to 285C.250 (Redesignation or designation of new zone following zone termination) or 285C.400 (Definitions for ORS 285C.400 to 285C.420) to 285C.420 (Disqualification)), based on information or evidence from the firm, sponsor or another source.
(5) Pursuant to OAR 123-688-1100(1)(d) and (2), the sponsor of an enterprise zone shall give notice to the county assessor, Department of Revenue, and local publicly funded job training providers or their contact agency for first source hiring agreements as relevant, as well as the Department, of any such condition or additional requirement in section (2) of this rule that is normally sought, any adopted policy, and regularly employed criteria or methods for implementing ORS 285C.203 (Suspension of employment requirements) or 285C.205 (Effect of productivity increases on qualification of certain firms).

Source: Rule 123-668-2000 — REQUIREMENTS ON BUSINESSES — Applicable Situations, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-668-2000.

Last Updated

Jun. 8, 2021

Rule 123-668-2000’s source at or​.us